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Town of Sardinia – Tax Relief Rebate Program (2014M-189)
… Purpose of Audit The purpose of our audit was to review the Town’s tax relief rebate … August 1, 2013 through June 3, 2014. Background The Town of Sardinia, which is governed by a five-member Town Board, … The purpose of our audit was to review the Towns tax relief rebate …
https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-189Opinion 88-59
… AND EMPLOYEES -- Compensation (authority to pay village justice the salary of acting village justice); (retroactive payment); (salary increase for village justice) VILLAGE JUSTICE -- Acting Justice (appointment … Whether the village justice may be paid the salary budgeted for the acting …
https://www.osc.ny.gov/legal-opinions/opinion-88-59State Agencies Bulletin No. 1846
… NYCBERS (7T), NYCERS (7U), and NYSTRS (7X). Background In accordance with Senate Resolution No. 958 of Bill No. … reach the $225,000 limit. Contributions will resume in the first paycheck of the following plan year. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1846-maximum-salary-contribution-limit-tier-6-members-following-new-yorkNew York Institute for Special Education – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by the New York Institute for Special Education Institute on its Consolidated Fiscal Reports CFRs were reasonable necessary directly related to the special education program and sufficiently documented pursuant to the State Education Departments
https://www.osc.ny.gov/state-agencies/audits/2024/12/18/new-york-institute-special-education-compliance-reimbursable-cost-manualDiNapoli Finds Medicaid Billing Errors of Nearly $1 Billion
… were not certified to treat Medicaid patients. This not only costs taxpayers, but also allows providers who should be …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-finds-medicaid-billing-errors-nearly-1-billionDiNapoli: Tax Cap Set at 2% in 2024
… develop and balance their budgets for the coming year.” In accordance with state law, DiNapoli’s office calculated the 2024 inflation factor at 6.26% for those local governments with a calendar …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-tax-cap-set-2-percent-2024State Agencies Bulletin No. 1751
… NYSTRS (7X), and NYSERS (7Y) Background In accordance with Senate Resolution No. 958 of Bill No. C00243, approved on April 1, 2019, which provides …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1751-maximum-salary-limit-tier-6-members-following-retirement-systemsMedicaid Program – Improper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance
… have other third-party health insurance (TPHI) for pharmacy services in addition to Medicaid (e.g., … is considered the payer of last resort and, as such, FFS pharmacy providers are required to coordinate benefits with … period, Gainwell’s third-party liability recoveries on FFS pharmacy payments totaled almost $53 million. Key Findings We …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/medicaid-program-improper-fee-service-pharmacy-payments-recipients-third-party-healthOversight of the Nourish New York Program (Follow-Up)
… where AGM and DOH could strengthen controls to ensure only eligible products and expenses are funded by Nourish NY. …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-nourish-new-york-program-followPerformance of Duty Disability – New Career Plan
… retirement benefit within one year following the alleged incident or occurrence. Otherwise, you must have filed a … in service or within two years of your discontinuance from service. When filing for this benefit, “in service” is … as long as you have not resigned or been terminated from employment while receiving those benefits. If you are …
https://www.osc.ny.gov/retirement/publications/1515/performance-duty-disabilityState Agencies Bulletin No. 2240
… must be suspended while an employee is receiving paid Workers’ Compensation benefits. Workers’ Compensation-related benefits include the statutory Workers’ Compensation benefit and any supplemental payments … must be suspended while an employee is receiving paid Workers Compensation benefits Workers Compensationrelated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2240-suspension-403b-tax-sheltered-annuity-plans-employees-workersFormer Head of Niagara Falls Housing Authority Pleads Guilty to Stealing Government Funds; Son and Daughter-in-Law Also Convicted
… the defendant misused her position to ensure that the only improvements realized through her administration of …
https://www.osc.ny.gov/press/releases/2017/12/former-head-niagara-falls-housing-authority-pleads-guilty-stealing-government-funds-son-and-daughterOpinion 96-4
… treasurer (Village Law, §4-408[1]) and may be invested only by the board of trustees or, if the board so delegates, … of the proceeds following the closing, we believe that the only purpose for paying an amount equal to the purchase price …
https://www.osc.ny.gov/legal-opinions/opinion-96-4State Agencies Bulletin No. 685
… the Agency Law Enforcement Services Unit (BU 31). Because only certain employees in the Agency Law Enforcement Services … in the Security Supervisors Unit (BU 61). Because only certain employees in the Security Supervisors Unit are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/685-establishment-new-payroll-bargaining-unit-codes-non-arbitration-eligibleDiNapoli: State Paid $14.5 Billion for Medicaid Home Care Services That Lacked Verification
… Billions of dollars have been spent on Medicaid home care services for New Yorkers without the required verification that the … Billions of dollars have been spent on Medicaid home care services for New Yorkers without the required verification that the …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-paid-145-billion-medicaid-home-care-services-lacked-verificationOpinion 88-43
… in the opinion. WORKERS' COMPENSATION -- Self-Insurance (reimbursement of sheriff's personnel account for General … LAW, §§6-j, 207-c; WORKERS' COMPENSATION LAW, §25(4): When deputy sheriffs and county corrections officers are injured … revd on dissent 41 NY2d 931, 394 NYS2d 637; 1982 Opns St Comp No. 82-92, p 113). Further, it has been held that the …
https://www.osc.ny.gov/legal-opinions/opinion-88-43Compliance With Jonathan’s Law (Follow-Up)
… non-verbal autistic and developmentally disabled boy, died while in the care of a State facility operated by …
https://www.osc.ny.gov/state-agencies/audits/2021/02/25/compliance-jonathans-law-followRequirements and Procedures for “Abandoned Property Location Services”
If you are interested in becoming an “Abandoned Property Location Service Provider” in New York State, or if you have been contacted by someone who claims they
https://www.osc.ny.gov/files/unclaimed-funds/claimants/pdf/aplsp-requirements-and-procedures.pdfFayetteville-Manlius Central School District – Professional Services (2020M-115)
… School District (District) officials sought competition for procurement of professional services. Audit Results With … minor exceptions, District officials sought competition for professional services. Key Recommendation Continue to review and update the request for proposal (RFP) timetable and ensure all professional …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/fayetteville-manlius-central-school-district-professional-services-2020mHunter-Tannersville Central School District – Audit Follow-Up (2022M-125-F)
… School District’s (District’s) progress, as of June 2025, in implementing our recommendations in the audit report Hunter- Tannersville Central School District – Network User Accounts and Information Technology Contingency … officials did not adequately manage or monitor non-student network user accounts or develop a written IT contingency …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/14/hunter-tannersville-central-school-district-audit-follow-2022m-125-f